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HMRC internal manual

Employment Status Manual

Particular occupations: cleaners

SS (Categorisation of Earners) Regulations 1978 (SI 1978 No.1689) Regulation 2 and paragraph 1 of Part I of Schedule 1 and Regulation 5 and paragraph 1 of Schedule 3

If there is no contract of service, the worker is treated as an employed earner under the above Regulations when employed as a cleaner of

  • an office or premises other than a private dwelling house; or
  • any telephone apparatus and associated fixtures other than apparatus and fixtures in premises used as a private dwelling house.

Under the Regulations, the secondary contributor is treated as

  • the agency or third party which supplies and pays the cleaners; or
  • the person with whom the cleaner contracts to do the work.

The Regulations only apply where there is a primary requirement for the cleaner to physically clean the premises or apparatus concerned. Where the cleaning is merely incidental to running a cleaning business, for example working alongside or temporary replacing other employed cleaners of the business then they would not be subject to the legislation.

For tax purposes, apply the normal rules for determining status.